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of <h1>Gujarat High Court Clarifies Bond Execution and Attestation Under Customs Act; Customs Officials Advised on Proper Procedures.</h1> The circular addresses the execution and attestation of bonds under the Customs Act, 1962, following a High Court of Gujarat ruling in a case involving a trading company and the Union of India. The court clarified that 'execution' involves signing, sealing, and delivering a document, while 'attestation' requires a witness to sign after observing the execution. The court noted that a document cannot be attested by a party to it. To prevent litigation issues, the circular instructs customs officials to ensure that bonds are properly signed by different executants and witnesses, and not by the same individuals.
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